2005 (12) TMI 310

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..... der per : Jyoti Balasundaram, Vice-President]. Two issues arise for determination in this appeal, against the order of the Commissioner of Customs and Central Excise, Ahmedabad, who has upheld confiscation of goods, such as old and used clothing, dry fruits, spices, etc. imported by the appellants herein, with an option to redeem the same on payment of fine of Rs. 55.000/- and imposed a fine .....

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..... to understand as to why he has directed the appellants to pay duty on the imported goods, which having been accepted to be imported for charitable purpose would automatically eligible to the benefit of the exemption in terms of the above-mentioned notification. We, therefore, hold that the benefit of notification is available to the goods in question and set aside the duty demand confirmed for thi .....

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